scholarly journals A Novel Environmental Performance Evaluation of Thailand’s Food Industry Using Structural Equation Modeling and Fuzzy Analytic Hierarchy Techniques

2016 ◽  
Vol 8 (3) ◽  
pp. 246 ◽  
Author(s):  
Anirut Pipatprapa ◽  
Hsiang-Hsi Huang ◽  
Ching-Hsu Huang
2020 ◽  
Vol 21 (4) ◽  
pp. 1165-1184 ◽  
Author(s):  
Kemal Cek ◽  
Serife Eyupoglu

The purpose of this paper is to evaluate the influence of environmental, social and governance performance on the economic performance of the Standard & Poor’s 500 companies. Structural equation modeling and linear regression have been utilized to measure the overall and individual influence of environmental, social and governance (ESG) performance on economic performance using longitudinal data comprising the years from 2010 to 2015. The overall ESG model had a significant relationship on economic performance. Furthermore, the findings of this study show that social and governance performance significantly affects economic performance in all regression models. However, environmental performance failed to show a significant relationship. The research contributes to the literature by providing insights for investors, managers and employees about the influence of ESG performance on company performance.


Accounting ◽  
2021 ◽  
pp. 535-544
Author(s):  
Hamzah Al-Mawali

This study aims to investigate both the direct and indirect relationships between Environmental Cost Accounting (ECA), Environmental Performance (EP) and Financial Performance (FP). The samples are companies listed in the industrial sector of Amman Stock Exchange. Subjective data using questionnaire are collected to measure ECA and EP, and objective data are obtained from the companies’ annual reports to measure FP. The author used structural equation modeling to analyze the data. The results showed that ECA positively affected EP and FP, also ECA positively affected EP. Moreover, the results confirmed the mediation role of EP on the direct relationship between ECA and FP. This study contributes to the management accounting literature and contingency theory by using structural equation modeling to examine the above-mentioned relationships, which have been neglected in previous studies, and by analyzing more recent data from a developing country perspective. The results will be useful for practitioners in Jordan, especially for management in the industrial companies and the Ministry of Environment.


2021 ◽  
Vol 1996 (1) ◽  
pp. 012012
Author(s):  
Arianne R. Pequeña ◽  
Yogi Tri Prasetyo

Abstract Using face mask & face shield and practicing hand sanitary measures mitigate the risk of getting COVID-19. However, different types of discomfort have been long associated with these especially among healthcare workers. An online survey with 255 respondents was conducted to investigate the discomfort felt by another group of frontliners: food & beverage company workers. Based on the SEM, it was found that exposure to PPE & sanitary protocols significantly explains general discomfort. Visual discomfort, skin irritation, and breathing difficulty contribute most to general discomfort. This study linked overall discomfort to work difficulties. Parts of the face that are most prone to discomfort were identified: ears, nose, and cheeks. For demographics, age, department, and role could affect the severity of specific types of discomfort. This study aims to be the basis for more SEM models and creation of more ergonomic PPE & sanitary protocols in the F & B industry.


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